www.ni-con.de/en/auditing/individual-financial-statements/index.php

How to get in touch

NICKEL

Certified accountant

Tax advisor

 

NICON GmbH

Accountancy firm

 

Alfredstraße 163

45131 Essen

Tel.: +49 201 437 09 60
Fax: +49 201 421 234
Mail: info@ni-con.de

Individual financial statements

Our accountants audit the individual financial statements of corporations and partnerships to verify their propriety. The essential statutory provisions governing the auditing of financial statements are enshrined in the German Commercial Code (Sections 316-324) and the Disclosure Act.

The statutory requirement for auditing applies when certain size criteria (balance sheet total, turnover, number of employees) are exceeded in a specific period. We also audit voluntary financial statements, such as are commonly required by banks as a basis for decisions on the granting of loans or in accordance with corresponding provisions in a company's articles of association.

An audit comprises the following stages

  • First of all, it is important for us to understand your business. In this connection we are able to draw on a vast fund of experience resulting from our auditing work for companies from the most diverse sectors of industry.
  • In the next stage we carry out careful preparatory measures for the auditing process. This includes scrutinising inventories, analysing the current annual statement of accounts and obtaining confirmations of balances from suppliers, customers, banks and lawyers.
  • We then undertake an audit of the company's business processes and control systems, also carrying out spot checks on key aspects of accounting practice and examining the management report and the notes to the financial statement.
  • We explain the results of our audit at a post-audit meeting with the management. Our auditors additionally present opportunities for optimisation of tax and management aspects which have emerged in the course of the audit. These pointers are summarised in a management letter. The auditing process concludes with the audit report and the audit certificate.

Interested? We look forward to hearing from you.

 

  Print
 

 

NICKEL | Wirtschaftsprüfer, Steuerberater l Alfredstraße 163 l 45131 Essen

NICON GmbH | Wirtschaftsprüfungsgesellschaft l Alfredstraße 163 l 45131 Essen